本文综述了社交媒体报道对审计师处罚力度影响的相关研究。首先梳理了审计行政处罚自由裁量权的定义、重要性及其在监管中的适用，指出其行使需兼顾惩戒性与公平性。其次，分析了社交媒体作为信息传播与监督工具的特点，及其通过舆论压力影响资本市场各方行为的作用机制。最后，聚焦于社交媒体报道如何通过外部监督与声誉机制制约监管机构的自由裁量权：一方面降低信息壁垒、促进公众参与，强化对监管行为的监督；另一方面通过声誉激励与公信力维护压力，促使监管部门更审慎地行使处罚裁量权，从而可能影响对审计师的处罚力度。现有研究为理解新媒体环境下审计监管的动态提供了重要参考。

This article reviews relevant research on the impact of social media coverage on the severity of penalties imposed on auditors. Firstly, it outlines the definition, significance, and regulatory application of discretionary power in audit administrative penalties, emphasizing the need to balance punitive and fairness considerations in its exercise. Secondly, it analyzes the characteristics of social media as a tool for information dissemination and supervision, as well as its mechanism of influencing various stakeholders in the capital market through public opinion pressure. Finally, it focuses on how social media coverage constrains the discretionary power of regulatory authorities through external supervision and reputation mechanisms: on one hand, by reducing information barriers and promoting public participation, it strengthens oversight of regulatory behavior; on the other hand, through reputation incentives and pressure to maintain credibility, it encourages regulatory departments to exercise discretionary power more prudently, thereby potentially affecting the severity of penalties imposed on auditors. Existing research provides important insights for understanding the dynamics of audit regulation in the new media environment.